@techreport{Goerke2006Bureaucratic,
abstract = {Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production
activities by bribing bureaucrats. It is shown that the existence of tax evasion does not affect
corruption activities at the firm level, while the budgetary repercussions of tax evasion induce
less corruption. Policy measures which alter the gains or losses from corruption have a nonsystematic
impact on tax evasion behaviour.},
author = {Laszlo Goerke},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {D73; H26; H25; 330; corruption; firms; tax evasion; Korruption; Unternehmensbesteuerung; Steuervermeidung; Steuerkriminalit\"{a}t; Kosten-Nutzen-Analyse; Theorie},
language = {eng},
number = {1666},
title = {Bureaucratic corruption and profit tax evasion},
type = {CESifo working papers},
url = {http://hdl.handle.net/10419/19130},
year = {2006}
}
